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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "K\u00f6nkk\u00f6l\u00e4, Minna", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-10-29T13:21:54Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-10-29T13:21:54Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2019", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/66099", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tarkoituksena on kuvailla kasvaneita pk-yrityksi\u00e4 ja niiden taloushallintoa. Erityisesti kiinnostuneita ollaan siit\u00e4, miten pk-yrityksen kasvu on vaikuttanut yrityksen taloushallintoon niin ulkoisen kuin sis\u00e4isen laskentatoimen n\u00e4k\u00f6kulmasta. Tutkimuksen kohteena on nelj\u00e4 jyv\u00e4skyl\u00e4l\u00e4ist\u00e4 kasvuyrityst\u00e4, joista asiaa selvitettiin haastatteluiden avulla. Haastatteluista muodostettiin kasvutarinat, joista selvi\u00e4\u00e4 yrityksen kasvuhistoria ja taloushallinnon kehittyminen. Aineistoa analysoitiin p\u00e4\u00e4osin teorial\u00e4ht\u00f6isen sis\u00e4ll\u00f6nanalyysin avulla.\nKasvu luo yritykselle monenlaisia haasteita resurssien riitt\u00e4vyydest\u00e4 organisoitumiseen asti. Kasvuyrityksi\u00e4 on tutkittu paljon ja laskentatoimen n\u00e4k\u00f6kulmasta tutkimus on painottunut sis\u00e4isen laskentatoimen tutkimiseen, jolloin kokonaisvaltaisempi tutkimus yrityksen taloushallinnon kehittymisest\u00e4 on j\u00e4\u00e4nyt v\u00e4h\u00e4isemm\u00e4lle. Tutkimalla kasvuyritysten taloushallinnon kehittymist\u00e4, saatetaan saada selville, millaisia vaatimuksia kasvupolulla olevalla yrityksell\u00e4 on taloushallinnon suhteen niin sis\u00e4isen kuin ulkoisen laskentatoimen n\u00e4k\u00f6kulmasta. Samalla tunnistetaan yrityksen kasvuun vaikuttaneita tekij\u00f6it\u00e4 ja kasvuun liittyvi\u00e4 haasteita.\nTutkimuksesta esille nousseet havainnot l\u00e4hinn\u00e4 vahvistivat olemassa olevaa tutkimustietoa. Taloushallinnon toimintojen ulkoistaminen oli yleist\u00e4, sill\u00e4 yritykset keskittyiv\u00e4t ydinosaamiseensa. Sis\u00e4isen laskentatoimen n\u00e4k\u00f6kulmasta kustannuslaskenta ja budjetointi olivat laajimmin k\u00e4yt\u00f6ss\u00e4 haastatelluissa yrityksiss\u00e4. Toimivien ja tehokkaiden tietoj\u00e4rjestelmien merkitys kasvoi yrityksen toimintavuosien aikana ja taloushallinnon tietoj\u00e4rjestelm\u00e4t olivat usein osa laajempia toiminnanohjausj\u00e4rjestelmi\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2019-10-29T13:21:54Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-10-29T13:21:54Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "64", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Taloushallinnon kehittyminen orgaanisesti kasvavissa pk-yrityksiss\u00e4", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201910294665", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "taloushallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kasvuyritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentatoimi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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